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Re: GST

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Initiate

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Hi

Can I claim GST on an expense claim by an employee for $110? - there is a restaurant receipt provided, however the receipt doesn't say the words "tax invoice". 

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Hi @AnitaJoseph,

 

Thanks for posting.

 

The receipt doesn't need to have the words "Tax Invoice" specifically on it. It needs to have the intent of being a Tax Invoice.

 

Tax invoices

 

I hope this helps,

JasonT

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Devotee Registered Tax Practitioner

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@AnitaJoseph 

 

GST started on 01 July 2000.

 

Some Restaurants still give a Bill or other name rather than the word Tax Invoice.

 

To claim GST, a Tax Invoice must be held.

I understand the ATO can deem a Document to be a Tax Invoice.

 

Duncan

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Hi @AnitaJoseph,

 

Thanks for posting.

 

The receipt doesn't need to have the words "Tax Invoice" specifically on it. It needs to have the intent of being a Tax Invoice.

 

Tax invoices

 

I hope this helps,

JasonT

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Devotee Registered Tax Practitioner

Replies 0

@JasonT 

 

The ATO Fact Sheet states a Tax Invoice must be held.

This is what I have informed business owners for the past 20 years.

 

Example 1 and 2 from the ATO show the wording Tax Invoice.

 

The ATO Fact Sheet in Point 1 states the Document is intended to be a Tax Invoice.

I would suggest the way for a Document to be intended to be a Tax Invoice is to label the Document a Tax Invoice (as per Example 1 and 2).

 

Does the ATO consider the use of Bill/Receipt instead of Tax Invoice to be sufficient intent?

This is not what I would inform business owners.

 

My observation is that some Business Owners have not updated their POS system to include the word Tax Invoice. One would suggest this would not be overly costly and would give the customers an indication that that a business is meeting its record keeping/ATO obligations.

 

Duncan